Date of Order: 28th June 2023
Appellant: Shree Gopal Gaushala Committee, Bhiwani
Respondent: CIT(Exemptions), Chandigarh
This case involves appeals filed by Shree Gopal Gaushala Committee against the order of CIT(Exemptions), Chandigarh dated 16.11.2022, which dismissed the applications of the appellant seeking registrations under sections 12AA and 80G of the Income Tax Act, 1961. The tribunal noted that the applications were dismissed without affording due opportunity of hearing, leading to an ex-parte decision against the appellant.
The counsel for the appellant argued that the CIT(E) dismissed the applications without due process, violating principles of natural justice. On the other hand, the CIT(DR) maintained that adequate opportunities were given. However, upon review, the tribunal decided that the appellant should be granted an opportunity to substantiate the claims for registration under sections 12A & 80G, thus setting aside the orders of the CIT(E) and restoring the matters for reconsideration.
Conclusion: The tribunal’s decision emphasizes the importance of due process and the right to a fair hearing in the proceedings of registration under tax laws. The matters have been remanded back to the CIT(E) for a fresh adjudication, ensuring that the appellant is given a proper opportunity to present the case.
Shree Gopal Gaushala Committee vs. CIT (Exemptions), Chandigarh
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